The six requirements that must be met for a payment to be considered eligible as a tax deduction can be found in section 71(b).

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Section 71(b) of the Internal Revenue Code outlines the six requirements that must be met for a payment to be considered eligible as a tax deduction, including that it must be made to or for a spouse or dependent, be pursuant to a written divorce or separation agreement, and not be designated as child support or a nondeductible payment.

The Six Requirements That Must Be Met for a Payment